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Hrblockfree com 6. Hrblockfree com   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Hrblockfree com Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Hrblockfree com Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Hrblockfree com S. Hrblockfree com Tax Treaties See chapter 7 for information about getting these publications. Hrblockfree com Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Hrblockfree com See Table 6-1 at the end of this chapter for a list of these countries. Hrblockfree com Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Hrblockfree com If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Hrblockfree com Treaty benefits generally are available to residents of the United States. Hrblockfree com They generally are not available to U. Hrblockfree com S. Hrblockfree com citizens who do not reside in the United States. Hrblockfree com However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Hrblockfree com S. Hrblockfree com citizens residing in the treaty countries. Hrblockfree com U. Hrblockfree com S. Hrblockfree com citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Hrblockfree com Certification of U. Hrblockfree com S. Hrblockfree com residency. Hrblockfree com   Use Form 8802, Application for United States Residency Certification, to request certification of U. Hrblockfree com S. Hrblockfree com residency for purposes of claiming benefits under a tax treaty. Hrblockfree com Certification can be requested for the current and any prior calendar years. Hrblockfree com You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Hrblockfree com Common Benefits Some common tax treaty benefits are explained below. Hrblockfree com The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Hrblockfree com Benefits provided by certain treaties are not provided by others. Hrblockfree com Personal service income. Hrblockfree com If you are a U. Hrblockfree com S. Hrblockfree com resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Hrblockfree com Professors and teachers. Hrblockfree com If you are a U. Hrblockfree com S. Hrblockfree com resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Hrblockfree com Students, trainees, and apprentices. Hrblockfree com If you are a U. Hrblockfree com S. Hrblockfree com resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Hrblockfree com Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Hrblockfree com Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Hrblockfree com Pensions and annuities. Hrblockfree com If you are a U. Hrblockfree com S. Hrblockfree com resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Hrblockfree com Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Hrblockfree com Investment income. Hrblockfree com If you are a U. Hrblockfree com S. Hrblockfree com resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Hrblockfree com Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Hrblockfree com Tax credit provisions. Hrblockfree com If you are a U. Hrblockfree com S. Hrblockfree com resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Hrblockfree com Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Hrblockfree com S. Hrblockfree com tax on the income. Hrblockfree com Nondiscrimination provisions. Hrblockfree com Most U. Hrblockfree com S. Hrblockfree com tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Hrblockfree com S. Hrblockfree com citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Hrblockfree com Saving clauses. Hrblockfree com U. Hrblockfree com S. Hrblockfree com treaties contain saving clauses that provide that the treaties do not affect the U. Hrblockfree com S. Hrblockfree com taxation of its own citizens and residents. Hrblockfree com As a result, U. Hrblockfree com S. Hrblockfree com citizens and residents generally cannot use the treaty to reduce their U. Hrblockfree com S. Hrblockfree com tax liability. Hrblockfree com However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Hrblockfree com S. Hrblockfree com citizens or residents. Hrblockfree com It is important that you examine the applicable saving clause to determine if an exception applies. Hrblockfree com More information on treaties. Hrblockfree com   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Hrblockfree com Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Hrblockfree com S. Hrblockfree com ” appears in the treaty exemption discussions in Publication 901. Hrblockfree com   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Hrblockfree com Competent Authority Assistance If you are a U. Hrblockfree com S. Hrblockfree com citizen or resident alien, you can request assistance from the U. Hrblockfree com S. Hrblockfree com competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Hrblockfree com You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Hrblockfree com The U. Hrblockfree com S. Hrblockfree com competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Hrblockfree com Effect of request for assistance. Hrblockfree com   If your request provides a basis for competent authority assistance, the U. Hrblockfree com S. Hrblockfree com competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Hrblockfree com How to make your request. Hrblockfree com   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Hrblockfree com You are denied treaty benefits. Hrblockfree com Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Hrblockfree com   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Hrblockfree com Some of the steps you should consider taking include the following. Hrblockfree com Filing a protective claim for credit or refund of U. Hrblockfree com S. Hrblockfree com taxes. Hrblockfree com Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Hrblockfree com Avoiding the lapse or termination of your right to appeal any tax determination. Hrblockfree com Complying with all applicable procedures for invoking competent authority consideration. Hrblockfree com Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Hrblockfree com S. Hrblockfree com or treaty country tax. Hrblockfree com Taxpayers can consult with the U. Hrblockfree com S. Hrblockfree com competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Hrblockfree com   The request should contain all essential items of information, including the following items. Hrblockfree com A reference to the treaty and the treaty provisions on which the request is based. Hrblockfree com The years and amounts involved in both U. Hrblockfree com S. Hrblockfree com dollars and foreign currency. Hrblockfree com A brief description of the issues for which competent authority assistance is requested. Hrblockfree com   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Hrblockfree com Revenue Procedure 2006-54 is available at www. Hrblockfree com irs. Hrblockfree com gov/irb/2006-49_IRB/ar13. Hrblockfree com html. Hrblockfree com   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Hrblockfree com S. Hrblockfree com competent authority assistance under tax treaties. Hrblockfree com As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Hrblockfree com    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Hrblockfree com   In the case of U. Hrblockfree com S. Hrblockfree com - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Hrblockfree com If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Hrblockfree com Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Hrblockfree com This table is updated through October 31, 2013. Hrblockfree com You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Hrblockfree com You can obtain the text of most U. Hrblockfree com S. Hrblockfree com treaties at IRS. Hrblockfree com gov. Hrblockfree com You also can request the text of treaties from the Department of Treasury at the following address. Hrblockfree com Department of Treasury Office of Business and Public Liaison Rm. Hrblockfree com 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Hrblockfree com S. Hrblockfree com Virgin Islands, you can call the IRS at 1-800-829-1040. Hrblockfree com Table 6–1. Hrblockfree com List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Hrblockfree com D. Hrblockfree com ) Australia TIAS 10773 Dec. Hrblockfree com 1, 1983 1986-2 C. Hrblockfree com B. Hrblockfree com 220 1986-2 C. Hrblockfree com B. Hrblockfree com 246 Protocol TIAS Jan. Hrblockfree com 1, 2004     Austria TIAS Jan. Hrblockfree com 1, 1999     Bangladesh TIAS Jan. Hrblockfree com 1, 2007     Barbados TIAS 11090 Jan. Hrblockfree com 1, 1984 1991-2 C. Hrblockfree com B. Hrblockfree com 436 1991-2 C. Hrblockfree com B. Hrblockfree com 466 Protocol TIAS Jan. Hrblockfree com 1, 2005     Belgium TIAS Jan. Hrblockfree com 1, 2008     Bulgaria TIAS Jan. Hrblockfree com 1, 2009     Canada2 TIAS 11087 Jan. Hrblockfree com 1, 1985 1986-2 C. Hrblockfree com B. Hrblockfree com 258 1987-2 C. Hrblockfree com B. Hrblockfree com 298 Protocol TIAS Jan. Hrblockfree com 1, 2009     China, People's Republic of TIAS 12065 Jan. Hrblockfree com 1, 1987 1988-1 C. Hrblockfree com B. Hrblockfree com 414 1988-1 C. Hrblockfree com B. Hrblockfree com 447 Commonwealth of Independent States3 TIAS 8225 Jan. Hrblockfree com 1, 1976 1976-2 C. Hrblockfree com B. Hrblockfree com 463 1976-2 C. Hrblockfree com B. Hrblockfree com 475 Cyprus TIAS 10965 Jan. Hrblockfree com 1, 1986 1989-2 C. Hrblockfree com B. Hrblockfree com 280 1989-2 C. Hrblockfree com B. Hrblockfree com 314 Czech Republic TIAS Jan. Hrblockfree com 1, 1993     Denmark TIAS Jan. Hrblockfree com 1, 2001     Protocol TIAS Jan. Hrblockfree com 1, 2008     Egypt TIAS 10149 Jan. Hrblockfree com 1, 1982 1982-1 C. Hrblockfree com B. Hrblockfree com 219 1982-1 C. Hrblockfree com B. Hrblockfree com 243 Estonia TIAS Jan. Hrblockfree com 1, 2000     Finland TIAS 12101 Jan. Hrblockfree com 1, 1991     Protocol TIAS Jan. Hrblockfree com 1, 2008     France TIAS Jan. Hrblockfree com 1, 1996     Protocol TIAS Jan. Hrblockfree com 1, 2009     Germany TIAS Jan. Hrblockfree com 1, 1990     Protocol TIAS Jan. Hrblockfree com 1, 2008     Greece TIAS 2902 Jan. Hrblockfree com 1, 1953 1958-2 C. Hrblockfree com B. Hrblockfree com 1054 T. Hrblockfree com D. Hrblockfree com 6109, 1954-2 C. Hrblockfree com B. Hrblockfree com 638 Hungary TIAS 9560 Jan. Hrblockfree com 1, 1980 1980-1 C. Hrblockfree com B. Hrblockfree com 333 1980-1 C. Hrblockfree com B. Hrblockfree com 354 Iceland TIAS 8151 Jan. Hrblockfree com 1, 2009     India TIAS Jan. Hrblockfree com 1, 1991     Indonesia TIAS 11593 Jan. Hrblockfree com 1, 1990     Ireland TIAS Jan. Hrblockfree com 1, 1998     Israel TIAS Jan. Hrblockfree com 1, 1995     Italy TIAS Jan. Hrblockfree com 1, 2010     Jamaica TIAS 10207 Jan. Hrblockfree com 1, 1982 1982-1 C. Hrblockfree com B. Hrblockfree com 257 1982-1 C. Hrblockfree com B. Hrblockfree com 291 Japan TIAS Jan. Hrblockfree com 1, 2005     Kazakhstan TIAS Jan. Hrblockfree com 1, 1996     Korea, South TIAS 9506 Jan. Hrblockfree com 1, 1980 1979-2 C. Hrblockfree com B. Hrblockfree com 435 1979-2 C. Hrblockfree com B. Hrblockfree com 458 Latvia TIAS Jan. Hrblockfree com 1, 2000     Lithuania TIAS Jan. Hrblockfree com 1, 2000     Luxembourg TIAS Jan. Hrblockfree com 1, 2001     Malta TIAS Jan. Hrblockfree com 1, 2011     Mexico TIAS Jan. Hrblockfree com 1,1994     Protocol TIAS Jan. Hrblockfree com 1, 2004               Table 6–1 (continued). Hrblockfree com Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Hrblockfree com D. Hrblockfree com ) Morocco TIAS 10195 Jan. Hrblockfree com 1, 1981 1982-2 C. Hrblockfree com B. Hrblockfree com 405 1982-2 C. Hrblockfree com B. Hrblockfree com 427 Netherlands TIAS Jan. Hrblockfree com 1, 1994     Protocol TIAS Jan. Hrblockfree com 1, 2005     New Zealand TIAS 10772 Nov. Hrblockfree com 2, 1983 1990-2 C. Hrblockfree com B. Hrblockfree com 274 1990-2 C. Hrblockfree com B. Hrblockfree com 303 Protocol TIAS Jan. Hrblockfree com 1, 2011     Norway TIAS 7474 Jan. Hrblockfree com 1, 1971 1973-1 C. Hrblockfree com B. Hrblockfree com 669 1973-1 C. Hrblockfree com B. Hrblockfree com 693 Protocol TIAS 10205 Jan. Hrblockfree com 1, 1982 1982-2 C. Hrblockfree com B. Hrblockfree com 440 1982-2 C. Hrblockfree com B. Hrblockfree com 454 Pakistan TIAS 4232 Jan. Hrblockfree com 1, 1959 1960-2 C. Hrblockfree com B. Hrblockfree com 646 T. Hrblockfree com D. Hrblockfree com 6431, 1960-1 C. Hrblockfree com B. Hrblockfree com 755 Philippines TIAS 10417 Jan. Hrblockfree com 1, 1983 1984-2 C. Hrblockfree com B. Hrblockfree com 384 1984-2 C. Hrblockfree com B. Hrblockfree com 412 Poland TIAS 8486 Jan. Hrblockfree com 1, 1974 1977-1 C. Hrblockfree com B. Hrblockfree com 416 1977-1 C. Hrblockfree com B. Hrblockfree com 427 Portugal TIAS Jan. Hrblockfree com 1, 1996     Romania TIAS 8228 Jan. Hrblockfree com 1, 1974 1976-2 C. Hrblockfree com B. Hrblockfree com 492 1976-2 C. Hrblockfree com B. Hrblockfree com 504 Russia TIAS Jan. Hrblockfree com 1, 1994     Slovak Republic TIAS Jan. Hrblockfree com 1, 1993     Slovenia TIAS Jan. Hrblockfree com 1, 2002     South Africa TIAS Jan. Hrblockfree com 1, 1998     Spain TIAS Jan. Hrblockfree com 1, 1991     Sri Lanka TIAS Jan. Hrblockfree com 1, 2004     Sweden TIAS Jan. Hrblockfree com 1, 1996     Protocol TIAS Jan. Hrblockfree com 1, 2007     Switzerland TIAS Jan. Hrblockfree com 1, 1998     Thailand TIAS Jan. Hrblockfree com 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Hrblockfree com 1, 1970 1971-2 C. Hrblockfree com B. Hrblockfree com 479   Tunisia TIAS Jan. Hrblockfree com 1, 1990     Turkey TIAS Jan. Hrblockfree com 1, 1998     Ukraine TIAS Jan. Hrblockfree com 1, 2001     United Kingdom TIAS Jan. Hrblockfree com 1, 2004     Venezuela TIAS Jan. Hrblockfree com 1, 2000      1(TIAS) — Treaties and Other International Act Series. Hrblockfree com  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Hrblockfree com 3The U. Hrblockfree com S. Hrblockfree com -U. Hrblockfree com S. Hrblockfree com S. Hrblockfree com R. Hrblockfree com income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Hrblockfree com Prev  Up  Next   Home   More Online Publications
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Organizations Eligible to Receive Tax-Deductible Charitable Contributions
A searchable database of organizations eligible to receive tax-deductible charitable contributions.

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A short course to help charities and contributors understand what is a deductible charitable contribution and what is not. Also covers amount and types of deductible contributions, what records to keep and how to report contributions.

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A brief description of the disclosure and substantiation requirements for contributions to charitable organizations.

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Tips to ensure that contributions pay off on your tax return.

Special Charitable Contributions for Certain IRA Owners
Tax tips for donating IRA funds to charitable organizations.

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Hrblockfree com Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. Hrblockfree com irs. Hrblockfree com gov/pub80. Hrblockfree com What's New Social security and Medicare tax for 2014. Hrblockfree com  The social security tax rate is 6. Hrblockfree com 2% each for the employee and employer, unchanged from 2013. Hrblockfree com The social security wage base limit is $117,000. Hrblockfree com The Medicare tax rate is 1. Hrblockfree com 45% each for the employee and employer, unchanged from 2013. Hrblockfree com There is no wage base limit for Medicare tax. Hrblockfree com Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Hrblockfree com Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Hrblockfree com Change of responsible party. Hrblockfree com . Hrblockfree com  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Hrblockfree com Form 8822-B must be filed within 60 days of the change. Hrblockfree com If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Hrblockfree com For a definition of “responsible party”, see the Form 8822-B instructions. Hrblockfree com Same-sex marriage. Hrblockfree com  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Hrblockfree com For more information, see Revenue Ruling 2013-17, 2013-38 I. Hrblockfree com R. Hrblockfree com B. Hrblockfree com 201, available at www. Hrblockfree com irs. Hrblockfree com gov/irb/2013-38_IRB/ar07. Hrblockfree com html. Hrblockfree com Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Hrblockfree com Notice 2013-61, 2013-44 I. Hrblockfree com R. Hrblockfree com B. Hrblockfree com 432, is available at www. Hrblockfree com irs. Hrblockfree com gov/irb/2013-44_IRB/ar10. Hrblockfree com html. Hrblockfree com Reminders Additional Medicare Tax withholding. Hrblockfree com  In addition to withholding Medicare tax at 1. Hrblockfree com 45%, you must withhold a 0. Hrblockfree com 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Hrblockfree com You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Hrblockfree com Additional Medicare Tax is only imposed on the employee. Hrblockfree com There is no employer share of Additional Medicare Tax. Hrblockfree com All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Hrblockfree com For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. Hrblockfree com For more information on Additional Medicare Tax, visit IRS. Hrblockfree com gov and enter “Additional Medicare Tax” in the search box. Hrblockfree com Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Hrblockfree com  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Hrblockfree com Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Hrblockfree com For more information, visit IRS. Hrblockfree com gov and enter “work opportunity tax credit” in the search box. Hrblockfree com Outsourcing payroll duties. Hrblockfree com  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Hrblockfree com The employer remains responsible if the third party fails to perform any required action. Hrblockfree com If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Hrblockfree com gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Hrblockfree com Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Hrblockfree com  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). Hrblockfree com For more information, see Announcement 2012-43, 2012-51 I. Hrblockfree com R. Hrblockfree com B. Hrblockfree com 723, available at www. Hrblockfree com irs. Hrblockfree com gov/irb/2012-51_IRB/ar15. Hrblockfree com html. Hrblockfree com CNMI government employees now subject to social security and Medicare taxes. Hrblockfree com  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. Hrblockfree com COBRA premium assistance credit. Hrblockfree com  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. Hrblockfree com See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. Hrblockfree com You can get Publication 15 (Circular E) at IRS. Hrblockfree com gov. Hrblockfree com You must receive written notice from the IRS to file Form 944. Hrblockfree com  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. Hrblockfree com You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. Hrblockfree com For more information on requesting to file Form 944 visit IRS. Hrblockfree com gov and enter “file employment taxes annually” in the search box. Hrblockfree com Federal employers in the CNMI. Hrblockfree com  The U. Hrblockfree com S. Hrblockfree com Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. Hrblockfree com Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. Hrblockfree com Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. Hrblockfree com For questions, contact the CNMI Division of Revenue and Taxation. Hrblockfree com Change of address. Hrblockfree com  Use Form 8822-B to notify the IRS of an address change. Hrblockfree com Do not mail Form 8822-B with your employment tax return. Hrblockfree com Federal tax deposits must be made by electronic funds transfer. Hrblockfree com  You must use electronic funds transfer to make all federal tax deposits. Hrblockfree com Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Hrblockfree com If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Hrblockfree com Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Hrblockfree com EFTPS is a free service provided by the Department of Treasury. Hrblockfree com Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Hrblockfree com For more information on making federal tax deposits, see How To Deposit in section 8. Hrblockfree com For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. Hrblockfree com eftps. Hrblockfree com gov or call 1-800-555-4477 (U. Hrblockfree com S. Hrblockfree com Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). Hrblockfree com Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Hrblockfree com Electronic filing and payment. Hrblockfree com  Using electronic options can make filing a return and paying your federal tax easier. Hrblockfree com Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. Hrblockfree com You can use IRS e-file to file certain returns. Hrblockfree com If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. Hrblockfree com Do not use EFW to pay taxes that are required to be deposited. Hrblockfree com Visit the IRS website at www. Hrblockfree com irs. Hrblockfree com gov/efile for more information on filing electronically. Hrblockfree com For more information on paying your taxes using EFW, visit the IRS website at www. Hrblockfree com irs. Hrblockfree com gov/e-pay. Hrblockfree com A fee may be charged to file electronically. Hrblockfree com For EFTPS, visit www. Hrblockfree com eftps. Hrblockfree com gov or call EFTPS Customer Service at 1-800-555-4477 (U. Hrblockfree com S. Hrblockfree com Virgin Islands only) or 303-967-5916 (toll call). Hrblockfree com For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. Hrblockfree com socialsecurity. Hrblockfree com gov/employer. Hrblockfree com If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Hrblockfree com If a valid EIN is not provided, the return or payment will not be processed. Hrblockfree com This may result in penalties and delays in processing your return or payment. Hrblockfree com Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. Hrblockfree com  Employers in American Samoa, the CNMI, Guam, and the U. Hrblockfree com S. Hrblockfree com Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. Hrblockfree com Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. Hrblockfree com For more information, visit Social Security Administration's SSA website at www. Hrblockfree com ssa. Hrblockfree com gov/bso/bsowelcome. Hrblockfree com htm. Hrblockfree com Credit or debit card payments. Hrblockfree com  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Hrblockfree com irs. Hrblockfree com gov/e-pay. Hrblockfree com However, do not use credit or debit cards to make federal tax deposits. Hrblockfree com Hiring new employees. Hrblockfree com  Record the number and name from each new employee's social security card. Hrblockfree com An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. Hrblockfree com See section 3. Hrblockfree com Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. Hrblockfree com  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. Hrblockfree com For more information, see the Instructions for Schedule D (Form 941). Hrblockfree com Apply for an employer identification number (EIN) online. Hrblockfree com  You can apply for an EIN online by visiting IRS. Hrblockfree com gov and clicking on the Apply for an EIN Online link under Tools. Hrblockfree com Dishonored payments. Hrblockfree com  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Hrblockfree com The penalty is $25 or 2% of the payment, whichever is more. Hrblockfree com However, the penalty on dishonored payments of $24. Hrblockfree com 99 or less is an amount equal to the payment. Hrblockfree com For example, a dishonored payment of $18 is charged a penalty of $18. Hrblockfree com Private delivery services. Hrblockfree com  You can use certain private delivery services designated by the IRS to send tax returns or payments. Hrblockfree com The list includes only the following: DHL Express (DHL): DHL Same Day Service. Hrblockfree com Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Hrblockfree com United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Hrblockfree com M. Hrblockfree com , UPS Worldwide Express Plus, and UPS Worldwide Express. Hrblockfree com For the IRS mailing address to use if you are using a private delivery service, go to IRS. Hrblockfree com gov and enter “private delivery service” in the search box. Hrblockfree com Your private delivery service can tell you how to get written proof of the mailing date. Hrblockfree com Private delivery services cannot deliver items to P. Hrblockfree com O. Hrblockfree com boxes. Hrblockfree com You must use the U. Hrblockfree com S. Hrblockfree com Postal Service to mail any item to an IRS P. Hrblockfree com O. Hrblockfree com box address. Hrblockfree com Recordkeeping. Hrblockfree com  Keep all records of employment taxes for 4 years. Hrblockfree com These should be available for IRS review. Hrblockfree com There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. Hrblockfree com Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. Hrblockfree com See Farm Crew Leaders in section 2. Hrblockfree com Disregarded entities and qualified subchapter S subsidiaries (QSubs). Hrblockfree com  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Hrblockfree com Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Hrblockfree com See Regulations sections 1. Hrblockfree com 1361-4(a)(7) and 301. Hrblockfree com 7701-2(c)(2)(iv). Hrblockfree com Photographs of missing children. Hrblockfree com  The IRS is a proud partner with the National Center for Missing and Exploited Children. Hrblockfree com Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Hrblockfree com You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Hrblockfree com Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Hrblockfree com A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Hrblockfree com However, a statewide legal holiday does not delay the due date of federal tax deposits. Hrblockfree com See Deposits on Business Days Only in section 8. Hrblockfree com For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Hrblockfree com S. Hrblockfree com Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Hrblockfree com See Private delivery services under Reminders. Hrblockfree com The following are important dates and responsibilities. Hrblockfree com Also see Publication 509, Tax Calendars. Hrblockfree com By January 31. Hrblockfree com   Furnish wage and tax statements to employees. Hrblockfree com Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. Hrblockfree com See section 10 for more information. Hrblockfree com File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. Hrblockfree com If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Hrblockfree com U. Hrblockfree com S. Hrblockfree com Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Hrblockfree com Pay or deposit (if more than $500) any balance of the tax due. Hrblockfree com If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Hrblockfree com File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. Hrblockfree com If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Hrblockfree com By February 28. Hrblockfree com  File paper wage and tax statements with the Social Security Administration (SSA). Hrblockfree com File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). Hrblockfree com For electronically filed returns, see By March 31 next. Hrblockfree com By March 31. Hrblockfree com  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. Hrblockfree com Visit the SSA's Reporting Instructions & Information webpage at www. Hrblockfree com socialsecurity. Hrblockfree com gov/employer for more information. Hrblockfree com By April 30, July 31, October 31, and January 31. Hrblockfree com  File Form 941-SS with the IRS. Hrblockfree com If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Hrblockfree com Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. Hrblockfree com Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. Hrblockfree com If $500 or less, carry it over to the next quarter. Hrblockfree com See section 11 for more information. 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